Public Act 490 Guide - CT.gov
Public Act 490 Guide - CT.gov
Public Act 490 Guide - CT.gov
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land to be classified as PA <strong>490</strong> forest land. This often<br />
makes it easier for the assessor but is often an unnecessary<br />
step since the only times that land may be declassified are<br />
through a sale, a transfer or a change in land use. The only<br />
time a change of reclassification may be justified is if a<br />
substantial amount of time has gone by so that the abandoned<br />
farmland has reverted to woodland and the forest<br />
land classification more readily reflects the current use of<br />
the land, provided the parcel meets the 25 acre minimum<br />
for forest land classification. Under this scenario, reclassification<br />
of the land from PA <strong>490</strong> farmland to PA <strong>490</strong> forest<br />
land is a much more desirable option than losing the<br />
PA <strong>490</strong> classification all together.<br />
If acreage of forest land or woodland was included in<br />
the original application, this determination that the forest<br />
land was part of the farm unit, should be vested with that<br />
application.<br />
NOTIFICATION TO NEW PA <strong>490</strong><br />
LANDOWNER<br />
In 2005, Section 11 of PA 05-190 amended CGS Section<br />
12-504f. This amendment requires town clerks, upon the<br />
filing of a deed in the land records, to notify assessors of<br />
the sale of any classified farm, forest or open space land.<br />
It should be noted that there is no similar requirement<br />
related to transfers of such land. Upon receipt of a town<br />
clerk’s notice of such a sale, an assessor must inform the<br />
new owner of the tax benefits available for classified farm,<br />
forest or open space land, in accordance with the<br />
amended provisions of CGS Section 12-504f.<br />
NOTIFICATION REQUIREMENTS FOR<br />
DECLASSIFICATION OF PA <strong>490</strong> LAND<br />
There is no statutory requirement that the assessor<br />
notify a landowner of declassification of PA <strong>490</strong> land, therefore<br />
it is very important for the owner of PA <strong>490</strong> land to<br />
respond to the assessor when information is requested<br />
regarding a PA <strong>490</strong> classification. CGS Chapter 203, Section<br />
12-55 does require notification of assessment increase.<br />
For reclassification from PA <strong>490</strong> farmland to<br />
PA <strong>490</strong> forest land or vice versa, the conveyance<br />
clock does not restart, provided ownership remains<br />
the same. However, reclassification from PA <strong>490</strong><br />
farmland or PA <strong>490</strong> forest land to PA <strong>490</strong> open<br />
space would restart the conveyance clock since the<br />
conveyance on open space is from the time of the<br />
application.<br />
NOTIFICATION TO TOWN UPON<br />
PAYMENT OF A CONVEYANCE TAX<br />
CGS Section 12-504b. If a conveyance tax has been<br />
paid on classified land, upon recording of the deed and<br />
payment of the required conveyance tax, such land shall<br />
be automatically declassified and the assessor will record<br />
with the town clerk a certificate stating that the land has<br />
been declassified.<br />
A landowner can voluntarily terminate<br />
PA <strong>490</strong> classification at any time.<br />
PA<br />
<strong>490</strong><br />
SE<strong>CT</strong>ION 11: TERMINATION OF CLASSIFICATION OF PA <strong>490</strong> LAND AND NOTIFICATION REQUIREMENTS<br />
Connecticut Farm Bureau Association • http://www.cfba.org/pa<strong>490</strong>guide.htm • <strong>Public</strong> <strong>Act</strong> <strong>490</strong>: A Practical <strong>Guide</strong> and Overview<br />
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